Increasing red tape and regulation has made it more difficult for employers to provide and improve good occupational pension schemes.
This was one of the main findings in a survey of 500 firms by the National Association of Pension Funds.
The majority of respondents - 94 per cent - said the management and provision of occupational pension schemes demanded more company resources compared with five years ago.
Nine out of ten respondents also felt that providing and managing schemes would become harder and require even greater resources over the next five years.
Despite the difficulties faced by schemes the survey showed a continuing willingness by employers to improve and broaden the range of existing benefits.
David Cranston, NAPF director general, said: “The survey shows that employers continue to offer their staff improvements to their occupational pension schemes despite the continuing onslaught of regulation.
“The NAPF will be seeking further meetings with Ministers to se how these onerous burdens can be reduced.”
By Ben Willmott